61.assessed level of material misstatement risk 重大错报风险的评估水平 .?:~s8kB
62.simall business 小规模企业 ~;Kl/Z
63.accounting system 会计系统 ^[akB|#\9
64.test of control 控制测试 :gv#_[k
65.walk-through test 穿行测试 {4*%\?c,n
66.communication 沟通 d<e.`dhc
67.flow chart 流程图 aQ\O ]gCE
68.reperformance of internal control 重新执行 }$U6lh/Ep
69.audit evidence 审计证据 Vd~k4
70.substantive procedures 实质性程序 <{uIB;P
71.assertions 认定 Mq$=zsj
72.esistence 存在 5o#8DIal
73.occurrence 发生 <0}'#9>O
74.completeness 完整性 H;E{Fnarv
75.rights and obligations 权利和义务 hiuPvi}
76.valuation and allocation 计价和分摊 ;oE4,
77.cutoff 截止 ;_*F [
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78.accuracy 准确性
7]bqs"t
79.classification 分类 [*v\X %+
80.inspection 检查 mQJ GKh&Pk
81.supervision of counting 监盘 en)DN3
82.observation 观察 $i
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83.confirmation 函证 Kfl+8UR5=
84.computation 计算 u{ /gjv
85.analytical procedures 分析程序 )=@ XF0
86.vouch 核对 RR|Eqm3)
87.trace 追查 ,;y^|X
88.audit sampling 审计抽样 >s
q9c/}X
89.error 误差 &5<lQ1
90.expected error 预期误差 &h-1Z}
91.population 总体 L_|Y_=r."
92.sampling risk 抽样风险 9mZ1 a6,x
93.non- sampling risk 非抽样风险 B%/Pn
2
94.sampling unit 抽样单位 0:EiCKb)ol
95.statistical sampling 统计抽样 0M p>X
96.tolerable error 可容忍误差 duCm+4,.
97.the risk of under reliance 信赖不足风险 &$[{L
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98.the risk of over reliance 信赖过度风险 EzaOg|
99.the risk of incorrect rejection 误拒风险 wwz
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100. the risk of incorrect acceptance 误受风险 LtBH4A
101.working trial balance 试算平衡表 Ycwb1e#
102.index and cross-referencing 索引和交叉索引 sEa:p:!
103.cash receipt 现金收入 oCS NA.z
104.cash disbursement 现金支出 Khl7Ez
105.bank statement 银行对账单 cae}dHG2
106.bank reconciliation 银行存款余额调节表 gUcE,L
107.balance sheet date 资产负债表日 =k
z;CS+
108.net realizable value 可变现净值 V<7Gd8rDMM
109.storeroom 仓库 4=Zlsp
110.sale invoice 销售发票 g@L4G?hLn
111.price list 价目表 Bv3v;^
112.positive confirmation request 积极式询证函 Yu=^`I
113.negative confirmation request 消极式询证函 aum,bm/0J
114.purchase requisition 请购单 {T9g\F*
115.receiving report 验收报告 c=gUY~Rl
116.gross margin 毛利 Zl)|x%z
117.manufacturing overhead 制造费用 iu .{L(m
118.material requisition 领料单 -#r_9HQ,w
119.inventory-taking 存货盘点 2%I:s6r
120.bond certificate 债券 }|d:(*
121.stock certificate 股票 tkmW\
122.audit report 审计报告 Q.Acmht#
123.entity 被审计单位 S.z ;Bm
124.addressee of the audit report 审计报告的收件人 a5iMCmL+
125.unqualified opinion 无保留意见 VF-d^AGt
126.qualified opinion 保留意见 ?cJ$=
127.disclaimer of opinion 无法表示意见 U7W ct %
128.adverse opinion 否定意见